State Tax Appeal

Colorado State Tax Appeal

Written protest to the Colorado Department of Revenue (state-administered taxes) or Property-Tax Appeal (protest to the assessor → County Board of Equalization → Board of Assessment Appeals, district court, or arbitration)

IMPORTANT — READ FIRST: Two Separate Tracks; Colorado Has No "Tax Tribunal" or "Tax Court"

Colorado does not have a specialized tax tribunal or tax court. There is no single
forum that hears every kind of state tax dispute. The path depends on the type of tax:

• Taxes administered by the Colorado Department of Revenue (CDOR) — income tax,
  state sales and use tax, withholding, severance, fuel, cigarette/tobacco, and the other
  taxes collected by the Department — are contested by filing a written protest / request
  for hearing with the Executive Director of the Department after a notice of deficiency
  or a rejection of a refund claim. The Executive Director (or a designated hearing officer)
  issues a notice of final determination; a taxpayer who still disagrees appeals to the
  district court for a trial de novo. Use PART A. (C.R.S. §§ 39-21-103, 39-21-104,
  39-21-105.)

• Locally assessed property tax is contested by filing a protest with the county
  assessor, then appealing the assessor's determination to the county Board of
  Equalization (CBOE), and then — within 30 days of the CBOE decision — to the state
  Board of Assessment Appeals (BAA), the district court (trial de novo), or
  binding arbitration. Use PART B. (C.R.S. §§ 39-5-121, 39-5-122, 39-8-106,
  39-8-108.)

Deadlines are jurisdictional and short. For a CDOR notice of deficiency or rejection
of a refund claim, the written protest must be filed within 30 days of the date the
notice is mailed — a statutory period that cannot be extended (C.R.S. § 39-21-103(2));
the appeal to the district court must be filed within 30 days of the mailing of the
notice of final determination (C.R.S. § 39-21-105(1)). In the property track, the real-property
protest to the assessor is due June 8, the CBOE petition July 15 (personal property:
protest June 30, CBOE July 20), and each later appeal within 30 days of the
decision below (C.R.S. §§ 39-5-121, 39-8-106, 39-8-108).

Collection. Filing a timely protest defers the Department's notice and demand for
payment until the Executive Director issues a final determination; the tax, interest, and
penalties are then due within 30 days after that demand unless a timely appeal to the
district court is taken under C.R.S. § 39-21-105 (C.R.S. § 39-21-103(8)(c)). A notice of
deficiency reflects the Department's determination of the correct tax, and on appeal the
burden of proof is on the taxpayer except on the issue of fraud (C.R.S. § 39-21-105(2)(b)).

PROCEDURAL ROADMAP (deadlines are strict — measure from the notice)

PART A — WRITTEN PROTEST TO THE COLORADO DEPARTMENT OF REVENUE (STATE-ADMINISTERED TAXES)

BEFORE THE EXECUTIVE DIRECTOR — COLORADO DEPARTMENT OF REVENUE

A-1. Nature of the Protest

Taxpayer [TAXPAYER LEGAL NAME] protests the Notice of [Deficiency / Rejection of
Refund Claim] dated [DATE OF NOTICE] issued by the Colorado Department of Revenue
under C.R.S. § 39-21-103 (refund rejection: § 39-21-104). This protest is filed
within thirty (30) days of the date the notice was mailed. Taxpayer elects:

• ☐ a formal administrative hearing before the Executive Director or a designated
  hearing officer (C.R.S. § 39-21-103(4)); or

• ☐ to submit the case on written brief for reconsideration without a hearing
  (C.R.S. § 39-21-103(7)).

A-2. Parties and Representative

A-3. The Determination Being Contested

A-4. Statement of Facts

[State the operative facts in numbered paragraphs: the return(s) as filed, the audit or
review, and the specific adjustments giving rise to the deficiency or refund rejection.
Attach supporting documents as exhibits. On any later appeal to the district court the
burden of proving the determination wrong is on the Taxpayer, except on the issue of fraud
(C.R.S. § 39-21-105(2)(b)).]

1. [____]
2. [____]
3. [____]

A-5. Grounds for the Protest

Taxpayer contests each adjustment and any related penalty and interest on the following
grounds (itemize the findings with which the Taxpayer does not agree, C.R.S. § 39-21-103(3)):

1. [Ground 1] — [e.g., the receipts are exempt or not subject to Colorado sales/use tax
   under C.R.S. § [____]; the wholesale/component-part or manufacturing exemption applies].

2. [Ground 2] — [e.g., income was improperly sourced or apportioned to Colorado; a
   deduction, credit, or subtraction was wrongly disallowed].

3. [Ground 3] — [e.g., the penalty should be abated for good cause / reasonable cause;
   interest was miscomputed].

A-6. Relief Requested

Taxpayer requests that the Executive Director cancel or reduce the deficiency (or
allow the refund), abate the related penalty and interest, and issue a notice of final
determination sustaining this protest.

A-7. Signature and Verification

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Taxpayer (Colorado Bar No. [____]) ☐ Taxpayer / General Partner / Officer
[FIRM / ADDRESS / PHONE / EMAIL]

I swear or affirm that I am authorized to file this protest and that the facts stated in it
are true and correct to the best of my knowledge and belief.

Signature: _______________________________ Date: [__/__/____]

PART B — PROPERTY TAX APPEAL (ASSESSOR PROTEST → CBOE → BAA / DISTRICT COURT / ARBITRATION)

BEFORE THE [COUNTY] COUNTY ASSESSOR
[or] BEFORE THE [COUNTY] COUNTY BOARD OF EQUALIZATION
[or] BEFORE THE COLORADO BOARD OF ASSESSMENT APPEALS

B-1. Petitioner and Property

B-2. Level of Appeal and Prior Determination

☐ Protest to the county assessor — filed by June 8 (real property) / June 30
(personal property) after the Notice of Valuation (C.R.S. § 39-5-121).

☐ County Board of Equalization — petition filed by July 15 (real property) / July
20 (personal property) after the assessor's Notice of Determination dated [DATE]
(attach the NOD as Exhibit A) (C.R.S. § 39-8-106(1)(a)). [If the county uses the
alternate procedure, the deadline is September 15.]

☐ Board of Assessment Appeals — filed within 30 days of the CBOE decision dated
[DATE], with the nonrefundable filing fee (C.R.S. §§ 39-8-108(1), 39-2-125(1)(h)).

☐ District court (trial de novo) — filed within 30 days of the CBOE decision in the
district court of the county where the property is located (C.R.S. § 39-8-108(1)).

☐ Binding arbitration — elected within 30 days of the CBOE decision; no appeal
lies from the arbitrator's award (C.R.S. §§ 39-8-108(1), 39-8-108.5).

B-3. Values in Dispute

B-4. Grounds for the Appeal

• ☐ Over-valuation — the actual value assigned exceeds the property's market value as
  of the statutory appraisal date.

• ☐ Incorrect classification — the property is misclassified (e.g., residential vs.
  commercial vs. agricultural), affecting the assessment rate.

• ☐ Objective / clerical error — wrong square footage or characteristics, wrong owner,
  or a mathematical or description error.

• ☐ Denial of an exemption, deduction, or abatement.

• ☐ Other: [____].

B-5. Statement of Facts and Evidence

[Support the requested actual value with a sales-comparison analysis (comparable sales in
the county as of the applicable appraisal date), a certified appraisal, or the income
approach for income-producing property. Organize and number each exhibit; provide copies
for the assessor, the CBOE, and the tribunal or court.]

1. [____]
2. [____]
3. [____]

B-6. Relief Requested

Petitioner requests that the assessor / CBOE / BAA / district court / arbitrator determine
the correct actual value of the property to be $[____], correct any classification or
objective error, and order the assessment and tax roll corrected accordingly.

B-7. Signature

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Petitioner (Colorado Bar No. [____]) ☐ Owner ☐ Authorized agent
[FIRM / ADDRESS / PHONE / EMAIL]

SOURCES AND REFERENCES

• C.R.S. § 39-21-103 (hearings; 30-day protest; written-brief reconsideration; 60-day
  final determination; demand for payment) —
  https://law.justia.com/codes/colorado/title-39/specific-taxes/general-and-administrative/article-21/part-1/section-39-21-103/

• C.R.S. § 39-21-105 (appeals to the district court; 30 days; venue; de novo; taxpayer
  burden) — https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-21-105/

• C.R.S. § 29-2-106.1 (state hearing on a home-rule sales/use tax assessment) —
  https://leg.colorado.gov/

• C.R.S. § 39-8-108 (CBOE decision; 30-day appeal to the BAA, district court, or
  arbitration) —
  https://law.justia.com/codes/colorado/title-39/property-tax/equalization/article-8/section-39-8-108/

• C.R.S. § 39-8-108.5 (binding arbitration; no appeal) —
  https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-8-108-5/

• Colorado Department of Revenue — File a Protest / Administrative Hearings (30-day
  protest; Revenue Online; Tax Conferee Section) —
  https://tax.colorado.gov/file-a-protest · https://tax.colorado.gov/administrative-hearings

• Colorado Division of Property Taxation — Protests and Appeals; ARL Vol. 2, Ch. 5,
  Taxpayer Administrative Remedies (assessor protest → CBOE → BAA/district court/arbitration
  deadlines) — https://dpt.colorado.gov/protests-and-appeals ·
  https://arl.colorado.gov/chapter-5-taxpayer-administrative-remedies

• Colorado Board of Assessment Appeals — https://cdola.colorado.gov/board-of-assessment-appeals

• Colorado Judicial Branch — Property Tax Appeal (self-help) —
  https://www.coloradojudicial.gov/self-help/property-tax-appeal